DRGuard LLC Petitioner V Township Of Bath Respondent

Page 1

RECEIVED 

JUL 2 0 2026 

Kate Hagerman 

Trustee 

Ryan Fewins-Bliss 

Supervisor 

Brenda Butler-Challender 

MICHIGAN TAX TRIBUNAL 

Cheryl Kellerman 

Clerk 

Trustee 

Jennifer Wilson 

Ray Kotke 

Treasurer 

Trustee 

Karen Hildebrant 

Adam Montri 

Superintendent 

Trustee 

July 13, 2026 

Michigan Tax Tribunal 

611 W Ottawa St 

Lansing, MI, 48933 

To Whom It May Concern, 

Enclosed for filing is the Respondents answer to the petition filed by DRGuard LLC, MTT Docket No. 26-000530. 

I have also included a 2026 Valuation Statement and a 2026 Record Card for the subject property. Please contact 

me if there are any questions or concerns. 

Thank You, 

Bath Charter Township 

Timothy Mayer, Assessor 

517-641-5164

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000530 

Section 1: Respondent’s Contact Information 

Unit of Government 

Bath Charter Township 

Mailing Address (No., Street, P.O. Box or Rurai Route}: 

14480 Webster Rd 

City or Town: 

State: 

ZIP Code: 

Bath 

MI 

|48808 

Telephone Number: (51 7)64 1 -51 64 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

tmayer@bathtownship.us 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

i 

First Name: 

Mi: 

Last Name: 

Firm Name (if any): 

Mailing Address (No., Street, P.O. Box or Rural Route}: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attacha 

separate sheet If necessary. 

[Ives 

[Jno 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[7 ves 

No

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The true cash value, assessed value and taxable value are accurate. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? ] Yes 

[I No 

If yes, check which BOR Petitioner attended: [VW March 

[J uly 

[J December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

[1] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

[No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[0 Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Pereet fume 19-010-270-000-115-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural] 

~~ Commercial (J 

Industrial (J 

Residential 

Timber-Cutover [] 

Developmental (J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review:

Page 4

07/13/2026 

Valuation Report 

01:47 

PM 

DB: 

Bath Twp 2026 

19-010-270-000~-115-00 

2026 Est. 

T.C.V. 

DRGUARD LLC 

Property Class: 

401 

15497 WEBSTER ROAD 

Map 

#: 

DIST2 

- 

PARK LAKE 

BATH CHARTER TOWNSHIP 

BATH, 

MI 

48808 

Land Value Estimates 

for Land Table 00230.LAKE VIEW PLAT 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

STANDARD 

40.00 

100.00 1.0000 

1.0000 

350 

100 

14,000 

Value less than minimum value 

for this 

land table. 

Minimum used. 

25,000 

40 Actual 

Front 

Feet, 

0.09 Total Acres 

Total 

Est. 

Land Value 

= 

25,000 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93 

50 

27 

256 

Wood 

Frame 

26.22 

96 

84 

2,114 

Total Estimated Land Improvements 

True Cash Value 

= 

4,149 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1 

STORY 

Cls 

CD 

Blt 

1947 

{11} 

Heating System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

480 

SF 

Floor Area 

= 

480 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr.' 

Cost 

1 Story 

Siding 

Crawl Space 

480 

Total: 

63,977 

41,584 

Other Additions/Adjustments 

Deck 

Treated Wood 

231 

4,292 

2,790 

Water/Sewer 

Public Sewer 

1 

. 

1,300 

845 

Water Well, 

100 Feet 

) 

R 

1 

5,415 

3,520 

Built-Ins 

Appliance Allow. 

1 

1,897 

1,233 

Porches 

cpp 

24 

621 

404 

Totals: 

17,502 

50,376 

Notes: 

ECF 

{4500~LAKE 

INFLUENCE} 

1.005 

=> 

TCV: 

50,628 

2026 

Est. 

T.C.V. 

010-270-000-115-00 

= 

79,777 

Est. 

TCV/Total 

Floor Area 

= 166.20, 

Most recent 

sale 07/24/2001 

for 47,500 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

30, 500 

30,500 

30,500 

30,500 

2.70

Page 5

07/13/2026 

01:47 

PM 

val uation Report 

DB: 

Bath Twp 2026 

19-010-270-000-115-00 

Property Class: 

401 

Map 

ff: 

DIST2 

- 

PARK LAKE 

2026 Est. 

T.C.V. 

BATH CHARTER TOWNSHIP 

DRGUARD LLC 

15497 WEBSTER ROAD 

BATH, 

MI 

48808 

Land Value Estimates 

for Land Table 00230.LAKE VIEW PLAT 

Description 

Frontage 

Depth 

STANDARD 

40.00 100.00 

Value 

less than minimum value 

40 Actual 

Front 

Feet, 

0.09 

* 

Factors 

* 

Front 

Depth 

Rate 

%Adj. 

Reason 

1.0000 

1.0000 

350 

for this 

land table. 

Total Acres 

Value 

100 

14,000 

Minimum used. 

25,000 

Total 

Est. 

Land Value 

= 

25,000 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93

Page 6

Pr

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

DRGuard LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000530

Township Of Bath,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000530

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

DRGuard LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000530

Township Of Bath,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by

Page 4

MTT

Page 5

STA

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000530 

Section 1: Respondent’s Contact Information 

Unit of Government 

Bath Charter Township 

Mailing Address (No., Street, P.O. Box or Rural Route): 

14480 Webster Rd 

City or Town: 

State: 

ZIP Code: 

Bath 

Mi 

48808 

Telephone Number: (51 7)641 -51 64 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

tmayer@bathtownship.us 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

1 

First Name: 

M.D. 

Last Name: 

Firm Name (if any): 

Mailing Address (No., Street, P.O. Box or Rural Route): 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Email Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[J ves 

[0 No 

BA NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

Oa Yes 

[v4] No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The true cash value, assessed value and taxable value are accurate. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [4] Yes 

OJ No 

If yes, check which BOR Petitioner attended: [#4 March 

[] duly 

[J] December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

O No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? O Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

41 9.010-270-000-115-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

Commercial (J 

Industrial 

J 

Residential 

Timber-Cutover (J 

~~ Developmental (J 

Utility 

J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by 

the Board of Review: 

y 

$39,900 

$39,900

Page 3

07/13/2026 

01:47 

PM 

Valuation Report 

DB: 

Bath Twp 2026 

19-010-270-000~-115-00 

Property Class: 

401 

Map 

#: 

DIST2 

~ 

PARK LAKE 

2026 

Est. 

T.C.V. 

DRGUARD 

LLC 

15497 WEBSTER ROAD 

BATH CHARTER TOWNSHIP 

BATH, 

MI 

48808 

Land Value Estimates 

for Land 

Description 

Frontage 

Depth 

STANDARD 

40.00 

100.00 

Value 

less than minimum value 

40 Actual 

Front 

Feet, 

0.09 

Table 

00230.LAKE VIEW 

PLAT 

* 

Factors 

* 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

1.0000 

1.0000 

350 

100 

14,000 

for this 

land table. 

Minimum used. 

25,000 

Total Acres 

Total 

Est. 

Land Value 

= 

25,000 

Land Improvement Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93 

50 

27 

256 

Wood 

Frame 

26.22 

96 

84 

2,114 

Total 

Estimated Land Improvements 

True 

Cash Value 

= 

4,149 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1 

STORY 

Cls 

CD 

Blt 

1947 

(11) 

Heating 

System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

480 

SF 

Floor Area 

= 

480 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

480 

Total: 

63,977 

41,584 

Other Additions/Adjustments 

Deck 

Treated Wood 

231 

4,292 

2,790 

Water/Sewer 

Public 

Sewer 

1,300 

845 

Water Well, 

100 

Feet 

1 

5,415 

3,520 

Built-Ins 

Appliance Allow. 

1 

1,897 

1,233 

Porches 

CPP 

24 

621 

404 

Totals: 

77,502 

50,376 

Notes: 

ECF 

(4500-LAKE 

INFLUENCE} 

1.005 

=> 

TCV: 

50,628 

2026 

Est. 

T.C.V. 

010-270-000-115-00 

= 

79,777 

Est. 

TCV/Total 

Floor Area 

= 

166.20, 

Most 

recent 

sale 07/24/2001 

for 

47,500 

2025 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

IRM 

30,500 

30,500 

30,500 

30, 500 

2.70 

2026 

New 

Eq. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses

Page 4

07/13/2026 

01:47 

PM 

Valuatio n Report 

DB: 

Bath Twp 2026 

19-010-270-000-115-00 

Property Class: 

401 

Map 

#: 

DIST2 

~ 

PARK LAKE 

2026 Est. 

T.C.V. 

BATH CHARTER TOWNSHIP 

DRGUARD LLC 

15497 WEBSTER ROAD 

BATH, 

MI 

48808 

Land Value Estimates 

for Land Table 00230.LAKE VIEW PLAT 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

STANDARD 

40.00 

100.00 1.0000 1.0000 

350 

100 

14,000 

Value 

less than minimum value 

for this 

land table. 

Minimum used. 

25,000 

40 Actual 

Front 

Feet, 

0.09 Total Acres 

Total 

Est. 

Land Value 

= 

25,000 

Land 

Improvement Cost Estimates 

Description 

Rate 

Size 

$ 

Good 

Cash Value 

Fencing: 

Wd, 

Split, 

2 

Rail 

17.02 

156 

67 

1,779 

D/W/P: 

Flagstone/Sand 

18.93 

50 

27 

256 

Wood Frame 

26.22 

96 

84 

2,114 

Total 

Estimated Land 

Improvements 

True 

Cash Value 

= 

4,149 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

1 

STORY 

Cls 

CD 

Blt 

1947 

(11) 

Heating 

System: 

Forced 

Air 

w/ 

Ducts 

Ground Area 

= 

480 

SF 

Floor Area 

= 

480 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=65/100/100/100/65 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

480 

Total: 

63,977 

41,584 

Other Additions/Adjustments 

Deck 

Treated Wood 

231 

4,292 

2,790 

Water/Sewer 

Public

Page 5

«xxD

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000530

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Bath (CLINTON)

First Name

M.I.

Last Name

Mailing Address (No., Street, P.O. Box or Rural Route)

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Timothy

M.I. 

J

Last Name

Mayer

Firm Name (if any)

Bath Charter Township

Address (No., Street, P.O. Box or Rural Route)

14480 Webster Rd

Bath

City or Town

MI

State

Michigan

ZIP Code

48808

Telephone Number

517-641-5164

E-mail Address

tmayer@bathtownship.us

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

No 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The true cash value ($79,777), assessed value ($39,900), and taxable value ($39,900) are accurate.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

19-010-270-000-115-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

39900

Current Taxable Value as established by the Board of Review:

39900

What do you believe is the fair market value?

79777

What do you believe is the taxable value?

25000

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Timothy Mayer

Attorney or Authorized Agent’s Signature:

/s/

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

DRGuard LLC

Mailing Address (No., Street, P.O. Box or Rural Route)

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address

lilliacinc@GMAIL.COM

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Roozbeh

M.I.

Last Name

Dargazany

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

616-755-6249

Fax Number

E-mail Address 

lilliacinc@GMAIL.COM

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

15497 Webstr Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bath

Michigan

48808

Taxing Authority (City or Township)

Township Of Bath (CLINTON)

County 

Clinton

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

"The current assessed value significantly exceeds 50% of the property's true cash value. The property was purchased for $35,000. While minor updates were made 

(new windows, updated wiring, and water heater), the assessment of $39,900 implies a market value of nearly $80,000, which is unsupported by the purchase price 

and scope of work."

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 19-010-270-000-115-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

39900

Current Taxable Value as established by the BOR:

39900

What do you believe is the fair market value (also known as True Cash Value)?

50000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

25000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

25000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Roozbeh Dargazany

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

DRGuard LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000530

Township Of Bath,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

DRGuard LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000530

Township Of Bath,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

DRGuard LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000530

Township Of Bath,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

03/24/2026 

04:58 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

BATH CHARTER TOWNSHIP ASSESSO 

14480 WEBSTER RD, 

P.O. BOX 247 

BATH MI 48808 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

DRGUARD LLC 

16922 

THORGATE ROAD 

EAST LANSING MI 48823 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

19-010-270-000-115-00 

15497 WEBSTER ROAD 

LOT 115, LOVINGS WEST SIDE PLAT NO, 

I, BATH TWP. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

‘Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

19-010-270-000-115-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

ASSESSMENT DETERMINED TO BE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

39,900 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

39,900 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

39,900 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

39,900 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions, 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

hitp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. htm}

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

DRGuard LLC

Mailing Address (No., Street, P.O. Box or Rural Route)

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

8576002033

Fax Number

E-mail Address

lilliacinc@GMAIL.COM

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

Roozbeh

M.I.

Last Name

Dargazany

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

16922 Thorngate Rd

City or Town

East Lansing

State

Michigan

ZIP Code

48823-9779

Telephone Number

616-755-6249

Fax Number

E-mail Address 

lilliacinc@GMAIL.COM

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

15497 Webstr Rd

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bath

Michigan

48808

Taxing Authority (City or Township)

Township Of Bath (CLINTON)

County 

Clinton

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

"The current assessed value significantly exceeds 50% of the property's true cash value. The property was purchased for $35,000. While minor updates were made 

(new windows, updated wiring, and water heater), the assessment of $39,900 implies a market value of nearly $80,000, which is unsupported by the purchase price 

and scope of work."

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 19-010-270-000-115-00

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

39900

Current Taxable Value as established by the BOR:

39900

What do you believe is the fair market value (also known as True Cash Value)?

50000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

25000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

25000

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Roozbeh Dargazany

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.